cell above three cells to summarize the content

[Avisto.sbu]

Hi,
I have to create a table which is a list, this table should have 3 cells from cognos list and above those 3 cells I have to add a row to summarize the content of the cells below. It is a very current thing in excel but I don't find a way to do this with cognos as the header of a list is displayed below the columns and never above.

I attach a file for example

thanks for your help

[Avisto.sbu]

resolved http://public.dhe.ibm.com/software/dw/dm/cognos/reporting/layout_and_formatting/multiple_aligned_column_headers_in_lists_and_crosstabs.pdf